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Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to … revenues into its own bank accounts without authorization in the Department’s bylaws. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialTown of Greenport – Town Clerk Operations (2017M-3)
… January 1, 2015 through September 23, 2016. Background The Town of Greenport is located in Columbia County and has a population of approximately 4,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled … Town of Greenport Town Clerk Operations 2017M3 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … BOCES through a cooperative service agreement to audit District claims, and a BOCES employee audited all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Campbell-Savona Central School District – Budget Review (B2-16-6)
… our budget review was to determine whether the significant revenue and expenditure projections in the District’s … obligations are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget … balance of $116,081, which is almost 25 times the average annual expenditures. The District’s tentative budget complies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant … East Moriches Union Free School District Budget Review B7163 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Village of Clinton – Financial Management (2014M-316)
… 2012 through January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Program Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… that Maximus is implementing the contract deliverables and meeting specified performance standards. The audit covers … with Maximus to develop and operate a statewide enrollment center for the State’s public health insurance programs. … against contract requirements through quality assurance reviews and regular meetings with Maximus staff to discuss …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceState Agencies Bulletin No. 1110
… employees whose base annual salary is below the Job Rate of the employee’s current grade on the 4/1/11 Salary … must request approval through the Division of the Budget per Bulletin B-1197. Prior to automatic payment processing in … FEE (adjust only if employee is paid based on a per diem rate) FRC Fee Retirement Credit (adjust only if employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesState Agencies Bulletin No. 914
… inform agencies of new procedures regarding withholding of Social Security and Medicare taxes for employees receiving a … that income paid as a military stipend is exempt from Social Security and Medicare taxes and must be reported on a … as wages, subject to income tax withholdings but not Social Security or Medicare taxes. This regulation impacts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority between budgets within a … within a Business Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation … Enter Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitCity of Fulton – Audit Follow-Up (2021M-184-F)
… not maintain complete, up-to-date capital projects records for each project. The Council did not approve capital … is the City Clerk and the chief fiscal officer responsible for maintaining the City’s financial records including … We could not determine the implementation status for the remaining recommendation because certain capital …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… Risk: The Fund will generally withhold support from audit committee members or directors responsible for climate risk … voting against, on a case-by-case basis, governance committee members when a company fails to disclose the … in the Fund withholding support from incumbent nominating committee nominees or all incumbent board nominees. The …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of General Services – Capital Asset Management (2022-S-32) … but they did not appear in the SFS AM data. Empire State Development – Project Tracking Systems and Economic … reports. NYESS is also an employment network under the Social Security Administration’s (SSA) TTW program, a …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1420
… Purpose To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are … after 10/20/2015. Background The current manual agency payroll certification process requires each agency to submit a paper form to OSC certifying their payroll each pay period. A new electronic process has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationState Comptroller DiNapoli Releases State Audits
… structures are inspected timely. Department of Health (DOH): Multiple Same-Day Procedures on Ambulatory … students who were not properly matriculated. Office of Mental Health (OMH): Assertive Community Treatment (ACT) … and support services to individuals diagnosed with severe mental illness whose needs have not been well met by more …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Brewster Central School District - Professional Services (2019M-235)
… Key Finding District officials did not seek competition for professional services from three of the 10 professional … of professional service providers to determine the need for new requests for proposals (RFPs). District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235DiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… almost $55 billion, which was $3.6 billion, or 6.2%, lower than last year for the same period, primarily due to lower Medicaid disbursements. All Funds spending through June was $942.3 million lower than projected, also primarily due to lower than …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfState Agencies Bulletin No. 1000
… employee’s annual salary and Geographic Pay Differential ( GEO) amount cannot exceed the combination of the Job Rate or … Step (if applicable) of their Grade plus the full GEO amount. Since the April 1, 2010 Salary Schedule no longer … is greater than the Job Rate of the Grade must have their GEO reduced by the amount the employee’s annual salary is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1000-retroactive-april-1-2010-salary-increase-employees-represented-civil